Registered share certificates indicate the name of the owner on the document. As a rule we use the Panamanian Foundation to be the owner of the share certificates in a majority of the incorporations that we do. The name of the shareholder is also recorded in the internal corporate records of the company. Although the registered owner is recorded in the corporation's internal records, no public registry of shareholders is maintained. The share registry is an internal corporate document available only to directors, officers and shareholders, under conditions specified in the jurisdiction's corporate statute.
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